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3. In regulation 40 of the Occupational Pension Schemes (Contracting-out) Regulations 1996 (schemes which may not be contracted-out under section 9(3) of the Pension Schemes Act 1993)(1) for the words from “a scheme” to “Taxes Act” there shall be substituted the words “an occupational pension scheme which is not an exempt approved scheme within the meaning of section 592(1) of the Taxes Act or which is not an approved personal pension scheme under Chapter IV of Part XIV of that Act(2)”.
S.I. 1996/1172, to which there are amendments not relevant to these Regulations.
See Chapters I and IV of Part XIV of the Taxes Act, as amended by Schedule 13 to the Finance Act 2000 (c. 17).
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